Section Newsletters

Articles From William M. Gasa

IRS collection issues By William M. Gasa Federal Taxation, September 2011 A summary of the report to given to Congress addressing issues associated with IRS collection.
Collection issues and the IRS By William M. Gasa Federal Taxation, May 2011 As a result of a recent IRS revision, there are now forms to complete when requesting a discharge or subordination of a federal tax lien.
Offers in Compromise By William M. Gasa Federal Taxation, October 2010 These comments are a follow-up and expansion of the Federal Taxation Section's 2007, 2008 and 2009 Offers in Compromise reports.
Collection Issues and the IRS—Part III By William M. Gasa Federal Taxation, March 2009 In addition to massive bailouts authorized by our federal government, other federal agencies have taken action to assist citizens. On January 8, 2009, the IRS issued “IRS TAX TIP 2009—Special Edition, IRS Help for Financially Distressed Taxpayers.” Because of the potential impact on everyone representing taxpayers before the IRS, the news release follows in full.  
Collection Issues and the IRS – Part II By William M. Gasa Federal Taxation, December 2008 In our October newsletter, I reported that the IRS has made Internal Revenue Manual (IRM) procedural changes previously issued to field personnel also available to the public.
Collection issues and the IRS—Part I By William M. Gasa Federal Taxation, October 2008 The IRS has made Internal Revenue Manual (IRM) procedural changes previously issued to field personnel also available to the public.
Legislative agenda item: Offers in compromise By William M. Gasa Federal Taxation, August 2008 These comments are submitted as a follow-up to last year’s report, which is attached in its entirety at the end of these comments, and will address the status of last year’s recommendations.
Collection issues and the IRS By William M. Gasa Federal Taxation, May 2008 As financial times get tight, more people are having trouble paying their taxes. IRS employees follow certain procedures for collection of those taxes.
Collection procedure update By William M. Gasa Federal Taxation, March 2005 The reaction of the professional community to the IRS Restructuring and Reform Act of 1998 (RRA98) signed by President Clinton on July 22, 1998 was that there would be a "kinder and gentler" IRS.
Tax procedure and administration update: Innocent spouse - Equitable relief available under IRC section 6015(f) By William M. Gasa Federal Civil Practice, June 2004 Section 3201(c) of the Internal Revenue Service Restructuring and Reform Act of 1998, commonly known as RRA 98, enacted Section 6015 and amended Section 66(c) of the IRC, hereinafter referred to as the Code.

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